Summary: Legislation has been proposed to provide for equitable waiver in the compromise and collection of Federal claims. GAO believes that the bill should be passed to improve the waiver process. It also recommends that the bill be expanded to allow waiver of overpayments of travel and transportation expenses and allowances and relocation expenses. If Congress should adopt this recommendation, GAO is offering an alternative proposal that would allow agencies to consider all waiver claims without regard to any monetary limitation. This would obviate the need for periodic review of the effectiveness of the ceiling on the aggregate amount of waiver claims in consideration of changing economic factors. The agency's role would remain primary in the adjudication of waiver requests, thereby generating a savings through more timely and less costly processing, while at the same time perpetuating the agency's expertise in considering individual classes of waivers. This approach would be consistent with the majority of waiver authorities existing throughout the Government and with the changing role of the GAO Claims Division.